EIOPA · 3251 - FICOD018

Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)

Name: Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD): EIOPA Q&A — EU Financial Regulatory Q&A
Creator: European Insurance and Occupational Pensions Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: (EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
Article: Annex II
Topic: Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Submitted: 2025-02-13
Answered: 2025-02-13

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Question

How to treat in FC06 exposures deducted from Tier 1 and value adjustments, for which there is no reference in the instructions? We would like to propose in this regard an additional column for value adjustments, while the amounts deducted from Tier 1 directly diminish exposures.

Answer

The total amount of the exposures to be reported in FC0250 is the total exposure towards a single counterparty. This amount should not include the exposures deducted from the own funds under applicable sectoral rules which are also deducted at financial conglomerate level.

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